name
Roshchektayeva Ulyana Yuryevna
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
• Institute of Economy, Law and Humanitarian specialities
кафедра бухгалтерского учета, анализа и аудита
преподаватель
Research interests
финансовый учет, финансовая отчетность
Web site url
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Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 3
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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INTEGRATED REPORTING IS A MODERN REPORTING FOR BUSINESS
Description
The article deals with theoretical aspects of integrated reporting, which represents a new level of corporate reporting. We have defined the conceptual framework of integrated reporting: objectives, tasks, conditions for successful implementation and showed the fundamental differences between traditional and integrated reporting. We have defined the basic principles of integrated reporting and presented the statistical data on the preparation and publication of the domestic companies of integrated reporting. It is concluded that the overall picture of the status of public reporting in Russia is rather negative. We have dfined the main directions of activities in the area of integrated reporting, which will contribute to the speedy transition to preparation of integrated reporting in order to obtain competitive advantage
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METHODS OF ACCOUNTING FOR THE EFFECTS OF INFLATION INDICATORS OF ACCOUNTING (FINANCIAL) STATEMENTS
Description
The article deals with the qualitative characteristics of the accounting (financial) statements in accordance with International Financial Reporting Standards: understandability, relevance, reliability and comparability. The article gives a definition of reliability of the accounting (financial) statements as one of the most important quality characteristics that ensure the usefulness of accounting information for a wide range of users. We present main consequences of the lack of consideration of the impact of inflation on the performance of financial statements. We have studied the methods of adjustment of financial statements for inflation indicators that can identify and neutralize the effects of inflation on the performance of economic activities of commercial organizations
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